ACCOUNTING CONVERGENCES AND DIVERGENCES IN THE CONTEXT OF HARMONIZATION AND THE COMPLIANCE OF NATIONAL REGULATIONS WITH DIRECTIVE 2013/34/EU

The accounting field difficulties, generated by the social or cultural climate, often lead to distortions in economic behaviour which involve the loss of economic and financial opportunities or lead to ineffective activities. The increasingly globalisation of economies, the financial requirement...

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Bibliographic Details
Main Authors: Mateș Dorel, Hlaciuc Elena, Ursachi Antonela, Măciucă Geanina
Format: Article
Language:English
Published: Universitatea din Craiova 2015-09-01
Series:Annals of the University of Craiova: Economic Sciences Series
Subjects:
Online Access:http://feaa.ucv.ro/annals/v1_2015/2%20-%20ICOnEC_2015_Ursachi%20Antonela.pdf